Author Guidelines

 
JAKMAN
Author Guidelines Pedoman Penulis
These guidelines provide the manuscript preparation and submission requirements for JAKMAN: Journal of Accounting, Finance, Management, Economics and Business. Authors must prepare manuscripts using the official JAKMAN article template and follow the structure, formatting, research integrity, and reference requirements described below. Pedoman ini memuat ketentuan penyusunan dan pengiriman manuskrip ke JAKMAN: Jurnal Akuntansi, Keuangan, Manajemen, Ekonomi dan Bisnis. Penulis wajib menyusun manuskrip menggunakan template artikel resmi JAKMAN serta mengikuti struktur, format, integritas penelitian, dan ketentuan referensi sebagaimana dijelaskan berikut.
Journal Information Informasi Jurnal
JAKMAN
Journal of Accounting, Finance, Management, Economics and Business Jurnal Akuntansi, Keuangan, Manajemen, Ekonomi dan Bisnis
Publisher: Penerbit: PT. Haruna Cipta Nusantara
Publication Frequency: Frekuensi Terbit: Twice a year, January and July Dua kali setahun, Januari dan Juli
Peer Review: Penelaahan: Double-Blind Peer Review
License: Lisensi: Creative Commons Attribution 4.0 International (CC BY 4.0)
 
1. General Requirements 1. Ketentuan Umum
Manuscripts submitted to JAKMAN must be original scholarly works that have not been published previously and are not simultaneously under consideration by another journal. Manuscripts may report empirical research, conceptual studies, case studies, systematic literature reviews, bibliometric studies, meta-analyses, or other scholarly approaches relevant to the journal's scope. Manuskrip yang dikirimkan ke JAKMAN harus merupakan karya ilmiah asli yang belum pernah dipublikasikan dan tidak sedang diproses secara bersamaan pada jurnal lain. Manuskrip dapat berupa penelitian empiris, kajian konseptual, studi kasus, systematic literature review, bibliometrik, meta-analisis, atau pendekatan ilmiah lainnya yang relevan dengan ruang lingkup jurnal.
Authors are responsible for the accuracy, originality, ethical compliance, data integrity, citations, and all statements contained in the manuscript. Penulis bertanggung jawab atas keakuratan, orisinalitas, kepatuhan etika, integritas data, sitasi, dan seluruh pernyataan yang terdapat dalam manuskrip.
2. Language 2. Bahasa
JAKMAN accepts manuscripts written in Indonesian or English. Authors must use clear, academic, consistent, and grammatically correct language. Technical terms should be used consistently throughout the manuscript. JAKMAN menerima manuskrip dalam Bahasa Indonesia atau Bahasa Inggris. Penulis harus menggunakan bahasa akademik yang jelas, konsisten, dan sesuai dengan kaidah tata bahasa. Istilah teknis harus digunakan secara konsisten di seluruh manuskrip.
3. Manuscript Format 3. Format Manuskrip
Element Elemen Format Format
Article Title Times New Roman, 16 pt, bold, centered, single spacing.
Author Name Times New Roman, 11 pt, bold, centered.
Affiliation Afiliasi Times New Roman, 10 pt, centered.
ORCID Times New Roman, 9 pt, centered.
Abstract / Abstrak Times New Roman, 10 pt, single spacing, justified.
Main Text Teks Utama Times New Roman, 11 pt, 1.15 spacing, justified.
Declarations Times New Roman, 10 pt, single spacing, justified.
References Times New Roman, 10 pt, single spacing, hanging indent 0.75 cm.
Authors should apply the formatting directly in the relevant sections according to the official JAKMAN template. Penulis harus menerapkan format tersebut secara langsung pada masing-masing bagian sesuai template resmi JAKMAN.
4. Article Title 4. Judul Artikel
The article title must be concise, informative, specific, and reflect the principal finding, research focus, or main contribution of the study. Avoid unnecessary words, unexplained abbreviations, and overly general titles. Judul artikel harus ringkas, informatif, spesifik, dan mencerminkan temuan utama, fokus penelitian, atau kontribusi utama penelitian. Hindari kata yang tidak diperlukan, singkatan yang tidak dijelaskan, serta judul yang terlalu umum.
Times New Roman, 16 pt, bold, centered, single spacing.
5. Author Information 5. Informasi Penulis
Author 1
Study Program, Institution, City, Country
ORCID: 0000-0000-0000-0000
 
Author 2
Study Program, Institution, City, Country
ORCID: 0000-0000-0000-0000
*Corresponding author: author@email.com
Each author must be listed sequentially using the format: author name, study program, institution, city, country, and ORCID. The corresponding author's active email address must be provided at the end of the author information. Setiap penulis dicantumkan secara berurutan dengan format: nama penulis, program studi, institusi, kota, negara, dan ORCID. Alamat email aktif corresponding author harus dicantumkan pada bagian paling bawah identitas penulis.
6. Article Metadata 6. Metadata Artikel
Article metadata is displayed beside the Abstract and Abstrak. Metadata may include Received, Revised, Accepted, Published, Volume/Issue, Pages, DOI, and License. Editorial metadata is completed or finalized by the editorial team where applicable. Metadata artikel ditempatkan di samping Abstract dan Abstrak. Metadata dapat mencakup Received, Revised, Accepted, Published, Volume/Issue, Pages, DOI, dan License. Metadata editorial dilengkapi atau difinalisasi oleh tim editorial sesuai kebutuhan.
7. Abstract and Keywords 7. Abstract, Abstrak, dan Kata Kunci
The abstract should be written clearly and concisely, preferably within 150–200 words, without citations. It should summarize the purpose or research problem, method, principal findings, and main scientific or practical contribution of the study. Abstrak ditulis secara jelas dan ringkas, disarankan 150–200 kata, tanpa sitasi. Abstrak harus merangkum tujuan atau masalah penelitian, metode, temuan utama, serta kontribusi ilmiah atau praktis utama penelitian.
Recommended structure: Struktur yang disarankan: Purpose / Tujuan → Method / Metode → Results / Hasil → Contribution / Kontribusi
Provide 3–5 specific keywords that represent the core concepts of the article. Cantumkan 3–5 kata kunci spesifik yang mewakili konsep utama artikel.
8. Article Structure 8. Sistematika Artikel
1. INTRODUCTION
The Introduction must establish the research context, explain the importance of the problem, synthesize relevant previous studies and the state of the art, identify the research gap, and clearly formulate the novelty or contribution of the study. The final part must state the research objective(s) or research question(s). Introduction harus menjelaskan konteks penelitian, pentingnya masalah, mensintesis penelitian terdahulu dan state of the art, mengidentifikasi research gap, serta merumuskan secara jelas novelty atau kontribusi penelitian. Bagian akhir harus menyatakan tujuan penelitian atau pertanyaan penelitian.
Times New Roman 11 pt · 1.15 spacing · justified · first-line indent 0.75 cm.
2. METHOD
Describe the research approach and design, setting and period, population or unit of analysis, sample or informants, sampling technique, variables or constructs, instruments, data collection procedures, and data analysis. The description must be sufficiently detailed to allow scientific evaluation and, where applicable, replication. Jelaskan pendekatan dan desain penelitian, lokasi dan periode penelitian, populasi atau unit analisis, sampel atau informan, teknik sampling, variabel atau konstruk, instrumen, prosedur pengumpulan data, dan teknik analisis data. Metode harus dijelaskan secara memadai agar dapat dievaluasi secara ilmiah dan, apabila relevan, direplikasi.
Quantitative research should report relevant validity, reliability, model testing, and statistical assumption procedures. Qualitative research should explain informant selection, data collection, coding or analysis, trustworthiness, and triangulation where applicable. Penelitian kuantitatif harus menjelaskan validitas, reliabilitas, pengujian model, dan uji asumsi statistik yang relevan. Penelitian kualitatif harus menjelaskan pemilihan informan, pengumpulan data, coding atau analisis, keabsahan data, serta triangulasi apabila relevan.
3. RESULTS
Present the principal findings objectively and in a logical sequence that directly addresses the research objectives. Relevant descriptive results should precede the main analysis. Avoid presenting the same information repeatedly in text, tables, and figures. Sajikan temuan utama secara objektif dan dalam urutan yang logis sehingga secara langsung menjawab tujuan penelitian. Informasi deskriptif yang relevan dapat disajikan sebelum analisis utama. Hindari pengulangan informasi yang sama dalam narasi, tabel, dan gambar.
4. DISCUSSION
Interpret the findings in relation to the research objectives, theoretical framework, and relevant previous studies. Explain whether the findings support, extend, qualify, or differ from earlier evidence. The Discussion should demonstrate analysis and synthesis rather than repeating the Results section. Interpretasikan temuan dengan mengaitkannya pada tujuan penelitian, kerangka teori, dan penelitian terdahulu yang relevan. Jelaskan apakah temuan mendukung, memperluas, memberikan kondisi tertentu, atau berbeda dengan bukti sebelumnya. Discussion harus menunjukkan analisis dan sintesis, bukan sekadar mengulang bagian Results.
Authors should emphasize the scientific contribution, practical relevance, implications, and meaningful explanations for unexpected findings. Penulis harus menegaskan kontribusi ilmiah, relevansi praktis, implikasi, serta memberikan penjelasan ilmiah terhadap temuan yang tidak terduga.
5. CONCLUSION
The Conclusion must directly answer the research objective(s) or question(s), synthesize the most important conclusion and contribution, and state the principal theoretical and/or practical implications. Relevant limitations and focused recommendations for future research may also be provided. Do not introduce new data or new arguments. Conclusion harus secara langsung menjawab tujuan atau pertanyaan penelitian, mensintesis kesimpulan dan kontribusi utama, serta menyatakan implikasi teoritis dan/atau praktis. Keterbatasan yang relevan dan rekomendasi penelitian berikutnya dapat dicantumkan secara terarah. Jangan memasukkan data atau argumentasi baru.
6. DECLARATIONS
All relevant declarations must be completed. If a declaration does not apply, authors should explicitly state that it is not applicable or that no relevant condition exists. Seluruh deklarasi yang relevan harus dilengkapi. Jika suatu deklarasi tidak berlaku, penulis harus menyatakan secara eksplisit bahwa bagian tersebut tidak berlaku atau tidak terdapat kondisi yang perlu dilaporkan.
Author Contributions
State the contribution of each author. The use of clear contribution roles such as conceptualization, methodology, investigation, formal analysis, supervision, writing— original draft, and writing—review and editing is recommended. Jelaskan kontribusi setiap penulis. Penggunaan peran kontribusi yang jelas seperti conceptualization, methodology, investigation, formal analysis, supervision, writing—original draft, dan writing—review and editing disarankan.

Funding
State the funding organization and grant number, or state clearly if the research received no specific funding. Cantumkan lembaga pemberi dana dan nomor hibah, atau nyatakan secara jelas apabila penelitian tidak menerima pendanaan khusus.

Competing Interests / Conflict of Interest
Disclose relevant financial, professional, institutional, or personal competing interests. If none exist, state that the authors declare no conflict of interest. Ungkapkan konflik kepentingan finansial, profesional, institusional, atau personal yang relevan. Jika tidak ada, nyatakan bahwa penulis tidak memiliki konflik kepentingan.

Ethical Approval and Informed Consent
Research requiring ethical approval must state the approving institution or committee and approval information. Informed-consent procedures must be reported where applicable. Penelitian yang memerlukan persetujuan etik harus mencantumkan lembaga atau komite pemberi persetujuan serta informasi persetujuannya. Prosedur informed consent harus dijelaskan apabila relevan.

Data Availability Statement
Explain where supporting research data can be accessed, applicable access conditions, or the ethical or legal reason the data cannot be shared. Jelaskan lokasi akses data pendukung penelitian, ketentuan akses yang berlaku, atau alasan etik maupun hukum apabila data tidak dapat dibagikan.

Generative AI Use Statement
Authors must disclose whether generative AI was used and describe its purpose where applicable. AI tools must not be listed as authors. Authors remain fully responsible for the accuracy, originality, citations, confidentiality, and integrity of the manuscript. Penulis harus mengungkapkan penggunaan generative AI dan menjelaskan tujuannya apabila digunakan. Perangkat AI tidak boleh dicantumkan sebagai penulis. Penulis tetap bertanggung jawab penuh atas akurasi, orisinalitas, sitasi, kerahasiaan, dan integritas manuskrip.

Acknowledgments (Optional)
Acknowledge individuals, institutions, data providers, or technical contributors who assisted the research but do not meet authorship criteria. Cantumkan individu, institusi, penyedia data, atau pihak yang memberikan bantuan teknis tetapi tidak memenuhi kriteria authorship.
7. REFERENCES
References must follow APA 7th Edition consistently. Every source cited in the text must appear in the reference list and every item in the reference list must be cited in the manuscript. Referensi harus ditulis secara konsisten menggunakan APA 7th Edition. Setiap sumber yang dikutip dalam teks harus tercantum dalam daftar referensi dan setiap referensi yang tercantum harus dikutip dalam manuskrip.
Reference requirements: Ketentuan referensi:
Minimum 20 relevant references; more than 80% should be primary sources and more than 80% should be recent references. JAKMAN prioritizes sources published within the most recent 10 years. Active DOI links should be included whenever available. Minimal 20 referensi relevan; lebih dari 80% dianjurkan berasal dari sumber primer dan lebih dari 80% merupakan referensi mutakhir. JAKMAN memprioritaskan sumber yang diterbitkan dalam 10 tahun terakhir. Tautan DOI aktif harus dicantumkan apabila tersedia.
Times New Roman 10 pt · single spacing · hanging indent 0.75 cm · APA 7th Edition.
9. Tables 9. Tabel
Tables must be numbered consecutively, cited in the manuscript, and presented in black-and-white format. Avoid decorative colors. Table titles must be clear and concise. The source should be stated below the table where applicable. Tabel harus diberi nomor secara berurutan, dirujuk dalam manuskrip, dan disajikan dalam format hitam-putih. Hindari penggunaan warna dekoratif. Judul tabel harus jelas dan ringkas. Sumber tabel dicantumkan di bawah tabel apabila relevan.
Table 1. Example of Research Results
Variable Mean Result
Variable X1 4.12 High
Variable Y 4.05 High
Source: Research data processed by the author(s) (Year).
Important: Penting: Every table must be followed by an explanatory paragraph. The paragraph should interpret the most important information in the table and explain its relevance to the research objective, rather than merely repeat the numerical values. Setiap tabel wajib diikuti paragraf penjelasan. Paragraf tersebut harus menginterpretasikan informasi terpenting dalam tabel dan menjelaskan relevansinya dengan tujuan penelitian, bukan hanya mengulang angka yang terdapat di dalam tabel.
10. Figures 10. Gambar
Figures, charts, diagrams, and models must be clear, readable, numbered consecutively, and cited in the manuscript. Images should have sufficient resolution for both digital and print publication. Gambar, grafik, diagram, dan model harus jelas, mudah dibaca, diberi nomor secara berurutan, dan dirujuk dalam manuskrip. Gambar harus memiliki resolusi yang memadai untuk publikasi digital maupun cetak.
Independent Variable X1
→
Outcome Variable Y
Figure 1. Example of a Conceptual or Analytical Figure
Source: Developed by the author(s) (Year).
Important: Penting: Every figure must be followed by an explanatory paragraph describing what the figure shows, the relationship among its elements where relevant, and its contribution to the analysis or argument of the article. Setiap gambar wajib diikuti paragraf penjelasan yang menerangkan informasi yang ditampilkan, hubungan antarunsur apabila relevan, serta kontribusinya terhadap analisis atau argumentasi artikel.
11. Citations and Reference Management 11. Sitasi dan Pengelolaan Referensi
Authors are strongly encouraged to use a reference management application such as Mendeley, Zotero, or EndNote to maintain citation consistency. DOI links must be written in active URL format whenever available. Penulis sangat dianjurkan menggunakan aplikasi manajemen referensi seperti Mendeley, Zotero, atau EndNote untuk menjaga konsistensi sitasi. DOI harus ditulis dalam format URL aktif apabila tersedia.
12. Research Ethics and Integrity 12. Etika dan Integritas Penelitian
Authors must uphold research integrity, accurately report methods and results, avoid fabrication, falsification, plagiarism, inappropriate authorship, redundant publication, and undisclosed conflicts of interest. Research involving human participants, sensitive information, or activities requiring ethical oversight must comply with applicable ethical standards. Penulis wajib menjaga integritas penelitian, melaporkan metode dan hasil secara akurat, serta menghindari fabrikasi, falsifikasi, plagiarisme, authorship yang tidak tepat, publikasi redundan, dan konflik kepentingan yang tidak diungkapkan. Penelitian yang melibatkan partisipan manusia, informasi sensitif, atau kegiatan yang memerlukan pengawasan etik harus mematuhi standar etika yang berlaku.
13. Copyright and License 13. Hak Cipta dan Lisensi
Authors retain copyright to their articles. Articles published in JAKMAN are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, adaptation, and reproduction provided appropriate credit is given to the original author(s) and source. Penulis tetap memegang hak cipta atas artikelnya. Artikel yang diterbitkan di JAKMAN didistribusikan berdasarkan Creative Commons Attribution 4.0 International License (CC BY 4.0), yang mengizinkan penggunaan, distribusi, adaptasi, dan reproduksi sepanjang atribusi yang sesuai diberikan kepada penulis dan sumber asli.
14. Before Submission 14. Sebelum Mengirimkan Manuskrip
✓ Use the latest official JAKMAN article template. Gunakan template artikel resmi JAKMAN versi terbaru.
✓ Ensure the manuscript follows the required section order. Pastikan manuskrip mengikuti urutan bagian yang ditetapkan.
✓ Complete author affiliations, ORCID, and corresponding author information. Lengkapi afiliasi penulis, ORCID, dan identitas corresponding author.
✓ Provide at least 20 relevant references and prioritize recent primary sources. Gunakan minimal 20 referensi relevan dan prioritaskan sumber primer mutakhir.
✓ Check that every table and figure is cited and followed by an explanatory paragraph. Pastikan setiap tabel dan gambar dirujuk serta diikuti paragraf penjelasan.
✓ Complete all applicable declarations. Lengkapi seluruh deklarasi yang relevan.
✓ Remove all instructional or placeholder text from the manuscript before submission. Hapus seluruh teks petunjuk atau placeholder dari manuskrip sebelum dikirimkan.
Important Editorial Note Catatan Editorial Penting
Manuscripts that do not follow the JAKMAN template and Author Guidelines may be returned to the authors for technical correction before entering the editorial screening and peer review process. Manuskrip yang tidak mengikuti template dan Author Guidelines JAKMAN dapat dikembalikan kepada penulis untuk perbaikan teknis sebelum memasuki tahap editorial screening dan proses peer review.
JAKMAN — Published by PT. Haruna Cipta Nusantara Diterbitkan oleh PT. Haruna Cipta Nusantara · CC BY 4.0